Spain has published Royal Decree 243/2021 of 6 April 2021 in the Official Gazette, which establishes regulations for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable tax arrangements. The initial law for implementing the DAC6 requirements was published on 30 December 2020, which provided for the general obligations and penalties, but without detailed regulations.
Under Royal Decree 243/2021, regulations are provided that set out the detailed rules an…